HC grants opportunity for reply to SCN as Assessee being small businessman was not aware of the proceedings initiated

Last updated: 05 October 2024

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Quick Summary

The Madras High Court has granted a small business owner a fresh opportunity to respond to a Show Cause Notice (SCN). The court recognised that the assessee, a small businessman, was unaware of the proceedings due to initial GST implementation errors. The original assessment order was quashed, but the assessee must first deposit 10% of the disputed tax amount.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Tvl. Tripathi Packaging v. Deputy State Tax Officer, Madurai [W.P. (MD) No. 11734 of 2024 dated June 06, 2024], granted the Assessee a fresh opportunity to file reply to the Show Cause Notice ("the SCN")in case where the Assessee could not provide proper explanation to discrepancy raised as the Assessee was not aware of the proceedings initiated subject to the condition that the Assessee deposits 10% of the disputed tax amount confirmed in the assessment order.

Citation :
W.P. (MD) No. 11734 of 2024 dated June 06, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 33169_5763_tvl_tripathi_packaging.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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